Please avoid all IRS based emails that might be currently circulating.  A well designed email scam is circulating, which appears to come from the IRS. It contains some legitimate IRS links and has a phone # in the email. 

Calling the phone number will lead to a person impersonating the IRS  and collecting information from the call (e.g., SSN, account #'s, credit card info, etc)  The phone uses VOIP technology to hide the true location of the scammers and possibly spoof caller ID controls to show the "Internal Revenue Service". 

 Do not respond to any email from the IRS without contacting your local IRS branch prior to taking actions.

Phish or Vish? The IRS is back
http://isc.sans.org/diary.html?storyid=3316